Download or read book The Tax Consequences of Restructuring of Indebtedness debt Work out written by and published by . This book was released on 2006 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Tax Consequences of Restructuring of Indebtedness debt Work outs written by Machiel V. Lambooij and published by . This book was released on 2006 with total page 712 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Tax Consequences of Restructuring of Indebtedness debt Work outs written by International Fiscal Association. Congress and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book IFA Cahiers 2006 Volume 91A The tax consequences of restructuring of indebtedness debt work out written by and published by . This book was released on with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Aspects of Restructuring Financially Troubled Businesses written by Candace A. Ridgway and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: ... analyzes the tax implications of restructuring a business' debt, primarily focusing on out-of-court restructurings as an alternative to foreclosure or bankruptcy. Restructuring debt may allow a financially troubled business to continue operations, but may also result in federal income tax liabilities, such as debt-discharge income, or other adverse tax consequences.
Download or read book The Tax Implications of Debt Restructuring written by Keith Kramer and published by . This book was released on 1993 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Aspects of Restructuring Financially Troubled Businesses written by Gregory E. Stern and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: ... analyzes the tax implications when a business chooses to restructure its debts as an alternative to foreclosure or bankruptcy. By restructuring its debts, a financially troubled business may be able to continue operations but, as a result, may be subject to significant federal income tax liabilities. The portfolio addresses the tax consequences that can arise when a business acquires its debt for less than the debt's outstanding balance or when the business modifies the terms of its debt.
Download or read book Taxes and Financial Restructuring written by Lorie Johnson (Ph. D.) and published by . This book was released on 2005 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The tax consequences of restructuring of indeptedness debt work outs written by and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Minimizing the Tax Consequences of Debt Forgiveness And or Cancellation of Indebtedness written by Frank Agostino and published by . This book was released on 2020 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: The taxation of cancellation of indebtedness income is frequently litigated in low-income tax controversies. This article introduces readers to core concepts about the taxation of debt and Cancellation of Debt Income (CODI). Next, it discusses key forms required to be filed with the IRS regarding CODI, which information returns typically serve as the genesis of related litigation. Third, this article explores the nuances of valuing canceled debt, a necessary determination in virtually any CODI case. Then, this article explains the instances in which CODI will not be includible in the taxpayer's gross income. Finally, this article explores how a taxpayer may dispute CODI issues, and the most common CODI issues litigated before the United States Tax Court (“Tax Court”), offering practical advice on how to resolve those disputes.
Download or read book The Liquidation of Government Debt written by Ms.Carmen Reinhart and published by International Monetary Fund. This book was released on 2015-01-21 with total page 47 pages. Available in PDF, EPUB and Kindle. Book excerpt: High public debt often produces the drama of default and restructuring. But debt is also reduced through financial repression, a tax on bondholders and savers via negative or belowmarket real interest rates. After WWII, capital controls and regulatory restrictions created a captive audience for government debt, limiting tax-base erosion. Financial repression is most successful in liquidating debt when accompanied by inflation. For the advanced economies, real interest rates were negative 1⁄2 of the time during 1945–1980. Average annual interest expense savings for a 12—country sample range from about 1 to 5 percent of GDP for the full 1945–1980 period. We suggest that, once again, financial repression may be part of the toolkit deployed to cope with the most recent surge in public debt in advanced economies.
Download or read book Principles of Household Debt Restructuring written by Thomas Laryea and published by International Monetary Fund. This book was released on 2009-06-26 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines the estimated compliance with the macroeconomic convergence targets for 2008, based on estimates contained in the IMF’s Regional Economic Outlook: Sub-Saharan Africa (the REO). SADC’s regional economic integration agenda includes a macroeconomic convergence program, intended to achieve and maintain macroeconomic stability in the region, thereby contributing to faster economic growth and laying the basis for eventual monetary union. Targets for key macroeconomic variables have been set out for 2008, 2012, and 2018. Most SADC member states have recorded solid macroeconomic performance in recent years, in general coming close to, and in many cases surpassing, the convergence targets specified for 2008. A notable exception in this regard is Zimbabwe, which was in the grip of hyperinflation. The macroeconomic targets for 2012 are ambitious and, in some cases, warrant further evaluation, given that achieving the targets may be neither necessary nor sufficient to achieve good macroeconomic results.
Download or read book In Re Wilson written by and published by . This book was released on 1985 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Resolving China s Corporate Debt Problem written by Wojciech Maliszewski and published by International Monetary Fund. This book was released on 2016-10-14 with total page 43 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate credit growth in China has been excessive in recent years. This credit boom is related to the large increase in investment after the Global Financial Crisis. Investment efficiency has fallen and the financial performance of corporates has deteriorated steadily, affecting asset quality in financial institutions. The corporate debt problem should be addressed urgently with a comprehensive strategy. Key elements should include identifying companies in financial difficulties, proactively recognizing losses in the financial system, burden sharing, corporate restructuring and governance reform, hardening budget constraints, and facilitating market entry. A proactive strategy would trade off short-term economic pain for larger longer-term gain.
Download or read book Debt Bias and Other Distortions written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2009-12-06 with total page 41 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax distortions are likely to have encouraged excessive leveraging and other financial market problems evident in the crisis. These effects have been little explored, but are potentially macro-relevant. Taxation can result, for example, in a net subsidy to borrowing of hundreds of basis points, raising debt-equity ratios and vulnerabilities from capital inflows. This paper reviews key channels by which tax distortions can significantly affect financial markets, drawing implications for tax design once the crisis has passed.
Download or read book Federal Taxation of Partnerships and Partners written by William S. McKee and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Taxation of Banking written by John Abrahamson and published by Kluwer Law International B.V.. This book was released on 2020-02-20 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: Banking is an increasingly global business, with a complex network of international transactions within multinational groups and with international customers. This book provides a thorough, practical analysis of international taxation issues as they affect the banking industry. Thoroughly explaining banking’s significant benefits and risks and its taxable activities, the book’s broad scope examines such issues as the following: taxation of dividends and branch profits derived from other countries; transfer pricing and branch profit attribution; taxation of global trading activities; tax risk management; provision of services and intangible property within multinational groups; taxation treatment of research and development expenses; availability of tax incentives such as patent box tax regimes; swaps and other derivatives; loan provisions and debt restructuring; financial technology (FinTech); group treasury, interest flows, and thin capitalisation; tax havens and controlled foreign companies; and taxation policy developments and trends. Case studies show how international tax analysis can be applied to specific examples. The Organisation for Economic Co-operation and Development Base Erosion and Profit Shifting (OECD BEPS) measures and how they apply to banking taxation are discussed. The related provisions of the OECD Model Tax Convention are analysed in detail. The banking industry is characterised by rapid change, including increased diversification with new banking products and services, and the increasing significance of activities such as shadow banking outside current regulatory regimes. For all these reasons and more, this book will prove to be an invaluable springboard for problem solving and mastering international taxation issues arising from banking. The book will be welcomed by corporate counsel, banking law practitioners, and all professionals, officials, and academics concerned with finance and its tax ramifications.
